Table 1.

Balance sheet items.

Assets		Liabilities
	Code		Code
Other Current Assets (cash)	OCAS	Trade credits	CRED
Debtors (Accounts receivable)	DEBT	Short term financial debt	LOAN
Inventory	STOK	Other current debt	OCLI
Current Assets (OCAS + DEBT + STOK)	CUAS	Current liabilities (LOAN + OCLI + CRED)	CULI
Tangible assets	TFAS	Long-term debt	LTDB
Intangible assets	IFAS	Other non-current liabilities	ONCL
Other fixed assets	OFAS	Non-current liabilities (LTDB + ONCL)	NCLI
Fixed assets (IFAS + TFAS + OFAS)	FIAS	Share holder funds (equity)	SHFD
Total assets (CUAS + FIAS)	TOAS

Definitions (from ORBIS online help facility).

OCAS: Other current assets (including cash but excluding STOK and DEBT).

DEBT: Trade account receivables (from clients and customers only).

STOK: Total inventories (raw materials + work in progress + finished goods).

CUAS: Total current assets.

TFAS: Tangible fixed assets, such as buildings and machinery.

IFAS: Intangible fixed assets, such as formation expenses, research expenses, goodwill, and development expenses.

OFAS: Other fixed assets, such shares and participation funds, and pension funds.

FIAS: Total fixed assets.

TOAS: Total assets.

CRED: Trade credit debts owed to suppliers and contractors.

LOAN: Short term financial debts (short-term bank loans + long-term financial debts payable within a year).

OCLI: Other current liabilities such as pension, personnel costs, taxes, intragroup debts, accounts received in advance.

LTDB: Long term financial debts (long-term bank loans and bonds).

ONCL: Other non-current liabilities (miscellaneous debt and pension loans + provisions + deferred taxes.

SHFD: Total equity (contributed capital + other shareholders funds).